The taxation of companies 2014/ Michael Feeney

Introduction and outline -- Historical perspective -- Corporate tax systems -- Meaning of "company" -- Principlal features of corporation tax -- Corporation tax rates -- 2.Interpretation: Enactments -- Connected persons -- Control -- Subsidiaries -- Definitions -- Interpretation -- 3.Charge to corporation tax -- Compuation of corporation tax -- Accounting principles -- Foreign currency issues -- 4.Losses, colleciton of tax at source and charges on income -- Losses -- Set off of losses against franked investment outcome -- Collectio of tax at source -- Charge son income -- 5.Capital allowances -- Principles -- Machinery of plant -- Leased machinery or plant -- Industrial buildings and structures -- Leases industrial buildings -- miscellaneous capital allowances -- 6.Transfer pricing -- Interpretation -- Transfer pricing: basic rules -- OECD guidelines -- Small or medium-sized enterprises -- Documentation and enquiries -- Elimination of double counting -- Capital allowances -- Revenue guidelines on transfer pricing -- 7.Corporation tax incentive reliefs -- Manufacturing relief -- Investment in filsm -- Credit for research and development expenditure -- 8.Group relief -- Group payments -- Group relief Companies' capital gains and company reconcstruction -- The charge to tax on capital gains -- Capital gains on tax groups -- The mergers directive -- Companies and shareholders -- 10.Close companies -- Distributions and other issues for particaptors and directiors -- Surcharge -- 11.Distributions, buy-back of shares -- 11.Distributions -- Advance corporation tax -- Land development activities -- Mining activities -- Petroleum activities -- Patent income -- Companies in partnership -- Shipping, tonnage tax -- 14.Double taxation relief -- Double tax treaties: general -- Credit for foreign tax -- Deduction for foreign tax -- Capital gains: unilateral releif -- Unilateral relief: leasing income -- Relief for certain dividends from foreign subsidiaries -- The parent-subsidiary directive -- Credit relief: mergers directive -- Foreign branch profits -- Unilateral relief: royalty income -- Credit relief: interest and royalties directive -- 15.Self-assessment and administration -- Self-assessment -- Administration -- Mandatory disclosure.

This volume provides a comprehensive analysis and commentary on the taxation of companies in Ireland. It has been updated to the latest Finance Act and features detailed worked examples and extensive references to case law throughout work.